| Incentive Type: |
Personal Tax Credit |
| Eligible Renewable/Other Technologies: |
Solar Water Heat, Photovoltaics, Fuel Cells, Other Solar Electric Technologies |
| Applicable Sectors: |
Residential |
| Amount: |
30% |
| Maximum Incentive: |
$2,000 for solar electric and solar water heating; $500 per 0.5 kW for fuel cells |
| Carryover Provisions: |
Excess credit may be carried forward to succeeding tax year |
| Eligible System Size: |
Not specified |
| Equipment/Installation Requirements: |
Solar water heating property must be certified by SRCC or by comparable entity endorsed by the state. At least half the energy used to heat the dwelling's water must be from solar in order for the solar water heating property expenditures to be eligible. |
| Authority 1: |
26 USC § 25D |
| Date Enacted: |
8/8/2005 |
| Effective Date: |
1/1/2006 |
| Expiration Date: |
12/31/2008 |
Energy Incentives
